Tax & VAT

The Tax Section deals with VAT and Corporation tax issues for the University and its subsidiary companies, liaising with HMRC and the University's tax advisors.

Enquiries relating to employee salary related tax matters should be addressed to the Payroll Section.

The University is a charity and it is subject to charity law in determining what activities it is permitted to undertake. Charities often set up wholly owned subsidiary companies to carry out trading activities that fall outside the scope of charitable status.

A manual on the Subsidiary Companies of Glasgow Caledonian University has been designed to provide guidance on the tax treatment of activities in both the University and the subsidiaries.

VAT

VAT legislation is complex but the VAT manual has been designed to provide general guidance on the correct VAT treatment for the main activities of the University and its subsidiary companies. Further information on the place of supply rules can be found in the VAT Place of Supply Manual.

Also provided are VAT exemption certificates which may be issued to suppliers where the goods or services qualify for relief.

If after consulting the tax references you still have tax or VAT related questions please contact the Financial & Tax Accountant.